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Corruption And The Composition Of Tax Revenue In Middle East And African Economies

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  • John Thornton

Abstract

Regression results from a panel of 53 Middle East and African economies suggest that corruption has a quite large negative and statistically significant impact on tax revenues, mainly reflecting the impact of corruption on tax collections from social security, and taxes on domestic goods and services and international trade transactions. Policy changes to boost tax revenues might usefully focus on changes in direct taxes and efforts to combat corruption in tax collections should focus on indirect taxes. Copyright (c) 2008 The Author. Journal compilation (c) 2008 Economic Society of South Africa.

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  • John Thornton, 2008. "Corruption And The Composition Of Tax Revenue In Middle East And African Economies," South African Journal of Economics, Economic Society of South Africa, vol. 76(2), pages 316-320, June.
  • Handle: RePEc:bla:sajeco:v:76:y:2008:i:2:p:316-320
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    References listed on IDEAS

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    7. Collier, Paul, 2006. "Is Aid Oil? An Analysis Of Whether Africa Can Absorb More Aid," World Development, Elsevier, vol. 34(9), pages 1482-1497, September.
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    9. Friedman, Eric & Johnson, Simon & Kaufmann, Daniel & Zoido-Lobaton, Pablo, 2000. "Dodging the grabbing hand: the determinants of unofficial activity in 69 countries," Journal of Public Economics, Elsevier, vol. 76(3), pages 459-493, June.
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    Cited by:

    1. Yongzheng Liu & Haibo Feng, 2015. "Tax structure and corruption: cross-country evidence," Public Choice, Springer, vol. 162(1), pages 57-78, January.

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